Best Judgment Assessment Stands Deemed Withdrawn Upon Late Return Filing with Tax, Interest, and Late Fee Issue Whether a best judgment assessment order passed under Section 62 for non-filing of returns stands deemed withdrawn when the assessee subsequently files the return and pays the entire tax, interest, and late fee beyond the thirty-day period from… Read More »
Best Judgment Assessment Orders Stand Deemed Withdrawn Upon Furnishing Returns and Remitting Dues Under Section 62(2) Best Judgment Assessment Orders Stand Deemed Withdrawn Upon Furnishing Returns and Remitting Dues Under Section 62(2) Issue Whether best judgment assessment orders passed under Section 62 of the APGST/CGST Act stand deemed withdrawn when the assessee subsequently furnishes GSTR-3B… Read More »
Writ petition against GST assessment and rectification orders dismissed due to availability of efficacious alternative appellate remedy Writ petition against GST assessment and rectification orders dismissed due to availability of efficacious alternative appellate remedy Issue Whether a writ petition challenging an assessment order and a rectification order on grounds of notice defects and limitation should… Read More »
Section 74 SCN Lacking Specific Reasons and Relied-Upon Documents Is Invalid; Consequential Recovery Quashed Issue Whether a Show Cause Notice issued under Section 74(1) that merely reproduces the statutory text without stating specific reasons or providing relied-upon documents is legally valid, and whether consequential recovery orders and bank account attachments can be sustained. Facts A… Read More »
Show Cause Notice Issued Without Specific Reasons and Relied-Upon Documents Is Void and Invalidates Recovery Issue Whether a Show Cause Notice issued under Section 74(1) that merely reproduces statutory text without disclosing specific reasons or supplying relied-upon documents is legally valid, and whether consequential recovery and bank account attachment orders are sustainable. Facts Initiation of… Read More »
An unsigned assessment order is legally invalid and cannot be validated by any curative statutory provisions. Issue Whether an assessment order passed under the GST Act can be sustained in law when it completely lacks the signature of the issuing Assessing Officer, and whether curative provisions like Section 160 can validate such an unsigned order.… Read More »